Abstract
The void for vagueness doctrine basically states that a law is void if it is vague. The problem is that all statutes are vague to some extent. The void for vagueness doctrine itself is not entirely clear and easy to understand once one digs beneath the surface a bit.1
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NOTES
Comment, Reconciliation of Conflicting Void-for-Vagueness Theories by the Supreme Court, Houston Law Review 9: 82 (1971); Note, Void for Vagueness: An Escape from Statutory Interpretation, Indiana Law Review 23: 272, at 283 (1948).
Connally v. General Construction Co., 269 U.S. 385, 391 (1926), cited by Evans, infra at note 12.
Winters v. New York, 333 U.S. 507, 515 (1948). Also see Cohen v. Kentucky, 407 U.S. 104, 110 (1972).
Grayned v. City of Rockford, 408 U.S. 104, 108-09 (1972), quoted in Village of Hoffman Estates v. The Flipside, 455 U.S. 489, 498 (1982).
Criminal Saws “must be defined with appropriate defmiteness” lest they run afoul of the Due Process clause. Cantwell v. Connecticut, 310 U.S. 296, 308 (1940).
Jeffrey Merle Evans, Void-for-Vagueness — Judicial Response to Allegedly Vague Statutes — State v. Zuanich, 92 Ut. 2d 61, 593 P.2d 1314 (1979), Washington Law Review 56: 131 (1980), n. 86.
Papachristou v. City of Jacksonville, 405 U.S. 156, 92 S. Ct. 839 (1972) [An ordinance that prohibited “loafing,” “strolling” or “wandering around from place to place” was struck down as being void for vagueness because it did not adequately warn people what kinds of conduct would be subject to prosecution.]; Smith v. Goguen, 415 U.S. 566 (1974). Vague laws that involve the First Amendment will generally be considered void for vagueness in all eases. Winters v. New York, 333 U.S. 507, 509 (1948).
Palmer v. City of Euclid, 402 U.S. 544 (1971); Village of Hoffman Estates v. The Flipside, 455 U.S. 489 (1982).
Tax cases can originate in the federal district court, the Claims Court or the Tax Court. Appeals can then be made to a federal appellate court and finally to the United States Supreme Court.
Looseleaf tax services have become a necessity for any practitioner who wants to keep current on recent changes in the tax law. That is because the tax law changes on a weekly basis. Dozens of tax cases are decided each week by the three federal court systems. The IRS continues to issue Revenue Rulings and Revenue Procedures. Congress continues to make changes in the tax code every year. In years when Congress passes a so-called tax reform bill, the changes could number more than one thousand. Some loose leaf tax services have weekly updates. The Bureau of National Affairs publishes a daily tax update that sometimes runs to more than 50 pages.
D.W. Ball, Retroactive Application of Treasury Rules and Regulations, New Mexico Law Review 17: 139 (1987); J.S. Bryant, Retroactive Taxation: A Constitutional Analysis of the Minimum Tax on IDCs, Oklahoma Law Review 36: 107 (1983); Brian T. Camp, The Retroactivity of Treasury Regulations: Paths to Find Abuse of Discretion, Virginia Taxation Review 7:509 (1988); T. Robinson, Retroactivity: The Case for Better Regulation of Federal Tax Regulators, Ohio State Law Journal 48: 773 (1987); To What Extent Can Taxpayers Rely on IRS Regulations and Rulings to Predict Future 1RS Conduct? Gonzaga Law Review 25:281 (1989/90).
James S. Eustice, Tax Complexity and the Tax Practitioner, Tax Law Review 45: 7–24, at 9 (Fall 1989).
James L. Payne, Unhappy Returns: The $600 Billion Tax Ripoff, Policy Review 21 (1992)
Id., at 21-22.
Joan Caplin, 6 Mistakes Even the Tax Pros Make, MONEY 104-106 (March 1998).
Caplin,supra, at 104.
If one concedes that equity and fair play are involved here, a logical application of fair play would be to consider the vagueness of a law when a practitioner is accused of malpractice or negligence for failing to apply the vague law.
Harry Browne, the Libertarian Party candidate for President in 1996, said we should scrap the Internal Revenue Code and replace it with nothing. He made the case that, if federal spending were limited to the few areas where the federal government is constitutionally authorized to operate, it could raise the funds it needs without an income tax. So scrapping the Internal Revenue Code and starting over is only one option.
Joan Caplin, 6 Mistakes Even the Tax Pros Make, MONEY 104-106 (March 1998).
Caplin (1998), supra at 104-105.
Id., at 105.
Id.
Id.
Id.
Id., at 105-106.
Id., at 106.
George Spellmire, Wayne Baliga and Debra Winiarski, Accountants’ Legal Liability Guide 5.02 (1990).
Denzil Y. Causey, Jr. and Sandra A. Causey, Duties and Liabilities of Public Accountants, 5th ed. 324 (1995).
Id.
Smith v. St. Paul Fire & Marine Insurance Co., 366 F.Supp. 1283 (M.D. La. 1973), aff d per curiam, 500 F,2d 1131 (5th Cir. 1974).
Richard v. Staehle, 434 N.E.2d 1379 (Ohio App. 1980), cited in Causey, supra at 324.
31C.F.R. § 10.
Causey, supra at 326.
Billings Clinic v. Peat Marwick Main & Co., 797 P.2d 899 (Mont. 1990), cited in Causey, supra at 326, n. 6.
Horne v. Peckham, 158 Cal.Rptr. 714 (Cal. App. 1979), cited by Causey, supra at 326, n. 7.
Wright v. Williams, 121 Cai.Rptr. 194 (Cal. App. 1975), cited in Causey, supra at 326, n. 8.
United States v. Simon, 425 F.2d 796 (2d Cir. 1969), cert. denied, 397 U.S. 1006 (1970).
SEC v. Seaboard Corp., 677 F.2d 1301 (9th Cir. 1982).
Causey, supra at 327-328; Sladky v. Lomax, 538 N.E.2d 1089 (Ohio App. 1988), cited in Causey at 328, n. 19.
Causey, supra at 327; Atkins v. Crosland, 417 S.W.2d 150 (Tex. 1967); Isaacson, Stolper & Co. v. Artisan’s Savings Bank, 320 A.2d 130 (Del. 1974); Leonhart v. Atkinson, 289 A.2d 1 (Md. App. 1972); cited in Causey at 328, n. 20.
Feldman v. Granger, 257 A.2d 421 (Md. 1969), cited in Causey at 328, n. 21.
Linck v. Barokas & Martin, 667 P.2d 171 (Alaska 1983), cited in Causey at 328, n. 22.
Cameron v. Montgomery, 225 N.W.2d 154 (Iowa 1975), cited in Causey at 328, n. 23.
Snydergeneral Corporation v. KPMG Peat Marwick, No. 90-14145-K (District Court of Dallas County 1992), cited in Causey at 329, n. 24
Deloitte Haskins & Sells v. Green, 403 S.E.2d 818 (Ga. App. 199I), cited in Causey at 329, n. 26.
Billings Clinic v. Peat Marwick Main & Co., 797 P.2d 899 (Mont. 1990).
Lien v. McGladrey & Pullen, 509 N.W.2d 421 (S.D. 1993); Bancroft v. Indemnity Insurance Co. of North America, 203 F.Supp. 49 (W.D. La. 1962), aff d mem., 309 F.2d 959 (5th Cir. 1963), cited in Causey at 329, n. 28 & 29.
Mills v. Garlow, 768 P.2d 554 (Wyo. 1989), cited in Causey at 330, n. 30.
Home v. Peckham, 158 Cai.Rptr. 714 (Cal. App. 1979), cited in Causey at 330, n. 31.
H & R Block v. Testerman, 338 A.2d 48 (Md. App. 1975); Jerry Clark Equipment, Inc. v. Hibbits, d/b/a AAA Bookkeeping Service, 612 N.E.2d 858 Ill. App. 1993); Slaughter v. Roddie, 249 So.2d (La. App. 1971); Dial v. Adamson, 570 N.E.2d 1167 (Ill. App. 1991); cited in Causey at 330, n. 35 & 36.
Rassieur v. Charles, 188 S.W.2d 817 (Mo. 1945), cited by Causey at 331, n. 39.
LB. Laboratories v. Mitchell, 244 P.2d 385 (Cal. 1952); Sorenson v. Fio Rito, 413 N.E.2d 47 (Ill. App. 1980); Dail v. Adamson, 570 N.E.2d 1167 (Ill. App. 1991); Jerry Clark Equipment, Inc. v. Hibbits, d/b/a AAA Bookkeeping Service, 612 N.E.2d 858 (Ill. App. 1993); Bick v. Peat Marwick and Main, 799 P.2d 94 (Kan. App. 1990). Cited in Causey at 331, n. 41 & 42.
Sladky v. Lomax, 538 N.E.2d 1089 (Ohio App. 1988), cited in Causey at 335, n. 61.
Jerry Clark Equipment, Inc. v. Hibbits, d/b/a AAA Bookkeeping Service, 612 N.E.2d 858 (Ill. App. 1993), cited by Causey at 353.
Consolidated Management Services, Inc. v. Halligan, 368 S.E.2d 148 (Ga. App. 1988), affirmed, Halligan v. Consolidated Management Services, Inc., 369 S.E.2d 745 (Ga. 1988), cited by Causey at 353.
Warmbrodt v. Blanchard, 692 P.2d 1282 (Nev. 1984), cited by Causey at 354.
Joan Caplin, 6 Mistakes Even the Tax Pros Make, MONEY 104-106 (March, 1998).
Id., at 104.
Id.
Id.
Id., at 105.
Id., at 106.
Id., at 105-106.
Id., at 104.
Id., at 105.
Id.
Teresa Tritch, Keep an Eye on Your Tax Pro, MONEY (March, 1993), at 100.
Teresa Tritch and Deborah Lohse, Tax Payers, Start Worrying! MONEY (March, 1992), at 90.
The 16% Figure was taken from the 1997 survey calculation given above.
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McGee, R.W. (2004). The Void for Vagueness Doctrine. In: The Philosophy of Taxation and Public Finance. Springer, Boston, MA. https://doi.org/10.1007/978-1-4419-9140-9_11
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